O DKIM é baseado em domínio. Apenas informa sobre o domínio de assinatura de um email. Se você usa d = esp.com que é o domínio do provedor de serviços de e-mail, o sistema de recebimento de e-mails usará a reputação do esp.com para decidir sobre o e-mail. E se d = customer.com (por exemplo, domínio para From: address) for usado, a pontuação de reputação do customer.com será usada. Então, se esp.com tem alta reputação, então seria sábio usar d = esp.com. Caso contrário, fique com d = customer.com
De RFC 8376 padrão:
Once the signature has been verified, that information MUST be
conveyed to the Identity Assessor (such as an explicit allow/
whitelist and reputation system) and/or to the end user. If the SDID
is not the same as the address in the From: header field, the mail
system SHOULD take pains to ensure that the actual SDID is clear to
the reader.
SDID: identificando o identificador de domínio (= d)
UPDATE:
Mais sobre Assinatura baseada no autor vs Assinatura de terceiros de especificação do dkim.org :
A signature whose domain does not match the domain of the RFC5322.From address is sometimes referred to as a third party signature. ... Although there is often heated debate about the value of third party signatures...
For some, a signature unrelated to the author domain (the domain in the RFC5322.From address) is less valuable because there is an assumption that the presence of an author signature guarantees that the use of the address in the RFC5322.From header is authorized.
For others, that relevance is tied strictly to the recorded behavioral data assigned to the identity in question, i.e. its trust assessment or reputation...It is therefore low risk to facilitate the delivery of messages that contain a valid signature of a domain with a strong positive reputation, independent of whether or not that domain is associated with the address in the RFC5322.From header field of the message.